A Study on Nondeterrable Factors Affecting Tazpayers Willingness to Pay Tazes

摘要：

A neglected aspect of tax compliance is the impact of taxpayers willingness to pay taxes. Based on data from the fourth time World Values Survey, the paper studies nondeterrable factors affecting taxpayers willingness to pay taxes. Firstly, the relationship between taxpayers willingness to pay taxes and tax compliance was analyzed in the paper. The results indicate that the size of shadow economy is negatively correlated to the level of taxpayers willingness to pay taxes, and that the degree of incorruptibility of justice internationally has an obviously positive effect on taxpayers willingness to pay taxes, and that a negative correlation exists between the rate of serious crime and taxpayers willingness to pay taxes.

关键词： Multiple Regression Nondeterrable Factors Taz Compliance Tazpayers Willingness to Pay Tazes

作者: KUANG Xiaoping YANG Deqian

作者单位: Mobile Postdoctoral Center for Applied Economics, Jiangxi University of Finance & Economics, P.R.China, 330013

会议类型: 国际会议

会议名称: 2008年国际应用统计学术研讨会(2008 International Institute of Applied Statistics Studies)

会议地点: 烟台

会议语种:英文

页码: 1-7

在线出版日期: 2008-08-14（万方平台首次上网日期，不代表论文的发表时间）